accountability for hearing the truth

يَسْمَعُ ءَايَـٰتِ ٱللَّهِ تُتْلَىٰ عَلَيْهِ ثُمَّ يُصِرُّ مُسْتَكْبِرًا كَأَن لَّمْ يَسْمَعْهَا ۖ فَبَشِّرْهُ بِعَذَابٍ أَلِيمٍ

Who hears the verses of Allāh recited to him, then persists arrogantly as if he had not heard them. So give him tidings of a painful punishment.